XML 42 R22.htm IDEA: XBRL DOCUMENT
v3.22.2

Income Tax Benefit (Expense) | 12 Months Ended
--- | ---
Mar. 31, 2022
Disclosure Of Income Tax [Abstract] |
Income Tax Benefit (Expense) |
1 7) | INCOME TAX BENEFIT (EXPENSE)
Income tax recognised in profit or loss
|  | For the year ended March 31 |
Particulars |  | 2020 |  |  | 2021 |  |  | 2022 |
Current tax expense |  |  |  |  |  |  |  |  |  |  |  |
Current period |  |  | (349 | ) |  |  | (24 | ) |  |  | (134 | )
Adjustment for prior period |  |  | — |  |  |  | (56 | ) |  |  | — |
Current tax expense |  |  | (349 | ) |  |  | (80 | ) |  |  | (134 | )
Deferred tax benefit (expense) |  |  |  |  |  |  |  |  |  |  |  |
Origination and reversal of temporary differences |  |  | 14,844 |  |  |  | 4,203 |  |  |  | 3,484 |
Change in unrecognised temporary differences |  |  | (14,700 | ) |  |  | (3,335 | ) |  |  | (8,219 | )
Utilization of previously unrecognised tax losses |  |  | 159 |  |  |  | 37 |  |  |  | 6,934 |
Recognition of previously unrecognized tax losses |  |  | — |  |  |  | 3,509 |  |  |  | — |
Utilization/(reversal) of previously recognized tax losses |  |  | 75 |  |  |  | 173 |  |  |  | (958 | )
Deferred tax benefit (expense) |  |  | 378 |  |  |  | 4,587 |  |  |  | 1,241 |
Total |  |  | 29 |  |  |  | 4,507 |  |  |  | 1,107 |
Income tax recognized in other comprehensive income
|  | For the year ended March 31 |
|  | 2020 |  |  | 2021 |  |  | 2022 |
Particulars |  | Before tax |  |  | Tax (expense) benefit |  |  | Net of tax |  |  | Before tax |  |  | Tax (expense) benefit |  |  | Net of tax |  |  | Before tax |  |  | Tax (expense) benefit |  |  | Net of tax |
Foreign currency translation differences on foreign operations |  |  | (73,252 | ) |  |  | — |  |  |  | (73,252 | ) |  |  | 13,497 |  |  |  | — |  |  |  | 13,497 |  |  |  | (18,943 | ) |  |  | — |  |  |  | (18,943 | )
Equity instruments at FVOCI - net change in fair value |  |  | (1,979 | ) |  |  | — |  |  |  | (1,979 | ) |  |  | 1,825 |  |  |  | — |  |  |  | 1,825 |  |  |  | 33,543 |  |  |  | — |  |  |  | 33,543 |
Remeasurement of defined benefit liability |  |  | (346 | ) |  |  | — |  |  |  | (346 | ) |  |  | (199 | ) |  |  | — |  |  |  | (199 | ) |  |  | (426 | ) |  |  | — |  |  |  | (426 | )
Total |  |  | (75,577 | ) |  |  | — |  |  |  | (75,577 | ) |  |  | 15,123 |  |  |  | — |  |  |  | 15,123 |  |  |  | 14,174 |  |  |  | — |  |  |  | 14,174 |
Income tax directly recognized in equity
|  | For the year ended March 31 |
|  | 2020 |  |  | 2021 |  |  | 2022 |
Particulars |  | Before tax |  |  | Tax (expense) benefit |  |  | Net of tax |  |  | Before tax |  |  | Tax (expense) benefit |  |  | Net of tax |  |  | Before tax |  |  | Tax (expense) benefit |  |  | Net of tax |
Convertible notes (refer note 28) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 37,768 |  |  |  | (6,646 | ) |  |  | 31,122 |  |  |  | — |  |  |  | — |  |  |  | — |
Reconciliation of effective tax
|  |  |  |  |  |  |  | For the Year Ended March 31 |
Particulars |  |  |  |  |  |  |  | 2020 |  |  | 2021 |  |  | 2022 |
Loss for the year |  |  |  |  |  |  |  |  | (447,517 | ) |  |  | (56,042 | ) |  |  | (45,567 | )
Income tax benefit |  |  |  |  |  |  |  |  | 29 |  |  |  | 4,507 |  |  |  | 1,107 |
Loss before tax |  |  |  |  |  |  |  |  | (447,546 | ) |  |  | (60,549 | ) |  |  | (46,674 | )
Income tax benefit using the Company's domestic tax rate |  |  |  |  |  |  |  |  | 67,130 |  |  |  | 9,081 |  |  |  | 6,999 |
Effect of tax rates in foreign jurisdictions |  |  |  |  |  |  |  |  | 12,702 |  |  |  | 4,313 |  |  |  | 695 |
Non deductible expenses |  |  |  |  |  |  |  |  | (42,601 | ) |  |  | (2,873 | ) |  |  | (3,392 | )
Tax exempt income |  |  |  |  |  |  |  |  | 383 |  |  |  | 25 |  |  |  | 383 |
Impact of change in tax laws |  |  |  |  |  |  |  |  | 227 |  |  |  | 2,219 |  |  |  | — |
Utilization of previously unrecognised tax losses |  |  |  |  |  |  |  |  | 159 |  |  |  | 37 |  |  |  | 6,934 |
Recognition of previously unrecognized tax losses |  |  |  |  |  |  |  |  | — |  |  |  | 3,509 |  |  |  | — |
Utilization/(reversal) of previously recognized tax losses |  |  |  |  |  |  |  |  | 75 |  |  |  | 173 |  |  |  | (958 | )
Current year losses for which no deferred tax asset was recognized |  |  |  |  |  |  |  |  | (23,338 | ) |  |  | (8,574 | ) |  |  | (1,328 | )
Change in unrecognised temporary differences |  |  |  |  |  |  |  |  | (14,700 | ) |  |  | (3,335 | ) |  |  | (8,219 | )
Others |  |  |  |  |  |  |  |  | (8 | ) |  |  | (68 | ) |  |  | (7 | )
Income tax benefit |  |  |  |  |  |  |  |  | 29 |  |  |  | 4,507 |  |  |  | 1,107 |

X
- Definition The entire disclosure for income taxes. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2021-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2021-en-r&doctype=Standard&dita_xref=IAS12_g79-88_TI -URIDate 2021-03-24 + Details
Name: | ifrs-full_DisclosureOfIncomeTaxExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of income tax. + References No definition available. + Details
Name: | mmyt_DisclosureOfIncomeTaxAbstract
Namespace Prefix: | mmyt_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration